The impact of social responsibility disclosure on the quality of reports and financial statements at the National Cement Company

Abstract

The main objective of this research is to know the extent of commitment to disclosure of social responsibility costs and its impact on the quality of financial statements of the National Cement Company، To achieve the research objectives، the researcher adopted the descriptive analytical approach، Through a validated questionnaire prepared according to (the Likert scale)، Applying to the Finance and Auditing Departments of the National Cement Company، Where (140) questionnaires were distributed to the company’s financial and auditors، the research community، (130) questionnaires were subjected to analysis، and the research reached several results، the most important of which are: The research showed a statistically significant impact of the Libyan cement companies’ commitment to disclosing their social responsibility on the quality of the financial statements، With an impact rate of (54.9%)، Based on the research results، the researcher recommended: Focusing on raising the efficiency of workers by holding training courses in the field of social and environmental accounting، And use it to raise efficiency and expertise in a way that contributes to the quality of financial statements